Maine Revised Statutes Title 36. Taxation § 2896. Hospital assessment; 2012-2013
Current as of January 01, 2022 | Updated by FindLaw Staff
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1. Assessment. For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.
2. Return required. A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.
3. Application of revenues. All revenues received by the assessor under subsection 1 must be credited to the General Fund.
“Business of a private professional guardian” means the holding out by an entity, through advertising, solicitation or other means, that the entity or a person employed by the entity is available to act for compensation as a private professional guardian.
Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 2896. Hospital assessment; 2012-2013 - last updated January 01, 2022 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-2896/
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